Finlands Supreme Administrative Court Korkein hallinto-oikeus, hereinafter SAC confirmed in its recent decision KHO 9.12.2011/3521 that certain equity incentive benefits are subject to the special expatriate source tax instead of progressive standard tax rates. Background Finland has a special expatriate tax regime for foreign experts Act on Source Tax of Foreign Salary Recipient 18.12.1995/1551. Upon [...] Related posts:Belgium: Shifts in Applying Expatriate TaxationFinland and Valuation of Share Award BenefitFinland: Employer and Employee Compliance Matters, some reminders